Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1887-04-20

subpoena? o'eu'ence TO
.ue Court-For the reason that there i. NO
a.u'e OF the United States making his of1ra
nepos'Iory OF this record, no statute of ,bo
o.i.eu states requiring his record to be ken,
1"iio,miy and constantly 10 his off 20 h
may or'ng 1t in here if he desires and 70
tanning it in his possession, refresh h;s :, am
oIy from 1t; or make a certified cow of II !,
aiteen minutes and bring that in. and "a.
'esning his memory from that. testify he
parole. believe that to be comnetent ,es
timony competent tes
couh'y Attorney-(to witness) Have vop
uehvered to Reuben c. Hall of Gardiner !.
seceipt Tor the payment of sum of money
,or 'he united States special tax of a retail
llquoi dealer, commencing for the year com.
mencing May LIST, 1886, or any RECENT for
guy su" OF money as such dealer for anv
portion of that Year, A'
, oio not make the tax receipts in that. and
: nave no remembrance of delivering to Reu
zen Y. hall tax receipt as retail Honor
dealer for the year 1886: I cannon roman,bo.
that have. 'e"e"oef
understood you decline to answer wba,b.
er Mr.. Reuben C. Hall has paid Won the ann
OF SO for the special tax as retail l;onor
dealer for the year 1886?
oecilne to answer. l have no knowledge
without consulting my record-no remem.
orance that Mr.. Hall has paid without con.
su,,ing my record, and l haven't done so,
iou nave In your possession memoranda
~n,ch would refresh your recollection so that
you would be able to state, have YOU not?
tnink 1t Is possible that if Mr. Hall has
paw y hlted States tax as a retail LIQUOR
dealer, his name would appear on the memo.
randa keep.
And that you refuse to produce?
onoer Instructions from my superior off.
ana you refuse to refer to it to refresh
your recollection so you may testify?
thlhk II your honor please, that the oh.
Jec1 OF the instructions was to permit me to
nave an opportunity to transact my official
business, and if | were obliged to come TO
,his court and give testimony as to the
hno"leoge have obtained in the transaction
OF my business, l would be unable to perform
my official duties.
The Court understand the witness does
hoe desire an opportunity to examine his
memoranda or record, whatever it may be
termed?
Witness-No
The Court-If you have any further sug
gestlon to make in relation to this matter. |
should be happy to hear them. Mr.. District
Attorney, as to the force of the reasons given
oy the witness in regard to the memoranda
IN MS possession. or refreshing his recollec-
ton by them. DO | understand it to be YOUR
position that having facts in his position that
are not required by the statute of the United
states to be keet in his office, as they are re.
CURED to be kept in case of the collector
himself, that he can come into court and saw
he has knDWIedUp aD6 10 obi;
examine his memoranda for the purpose of
refreshing his memory to answer questions
as to such facts?
Mr.. Bird addressed the court substantially
as follows: We take This ground-that the
government of the United States did not
place Mr.. Murphy or Mr.. Redman in off e
tor the purpose OF certifying to STATE officers
the contents of he records ia their Office The
statutes of the United States, however, pro.
vide way in which may be obtained all in-
formation in relation to the payment of spec
lal taxes. A list of the names of all those
paying this tax.together with their residences
and otner particulars. is kept constantly tor
public use and inspection in the Office of the
collector. There the State officers may re
pair, and at the expense of the State may, by
an examined copy, procure secondary evil
dence from that list. 1t is not the spirit of
the commissioner OF Internal revenue, as hi.
Instructions to me distinctly show, to retard
In any way The processes Of justice in the
State courts, or to cause any friction be-
tween the two departments of the govern
ment. But nevertheless he does desire that
his officers may be able to perform their
proper functions under the revised statutes OF
the United States, and not be called from
their public and official duties to attend per-
haps upon fifty terms of court a year within
his district. If these off :ers are to be with
drawn from the performance of their duties
you can readily conceive that the force of the
government for the collection OF thi. tax will
perhaps have to be doubled. If Mr.. Murphy
can be kept in attendance upon the superior
court of this county through long term OF
court to testify IN some so or 60 cases, how
much time would he have to attend 10 the
duties which the government Of the United
States imposes upon him? | fear very little.
Now | do not think Mr.. Murphy is com
PEELED either to certify a copy or to prepare
an examined copy.
the Court-My suggestion was that he
could take an extract from his own memor
andum with which to refresh his memory.
Mr.. Blrd-When you speak of refreshing
his recollection, it is not then the record
which imparts the fact but the recollection
of the person who has seen the record and
recolects independently the fact
To reiterate what have said, the commits
soner of internal revenue desires no
conflict with the authorities of this
State. He is willing that all his officers shall
afford in proper and legitimate way all as
sislance possible to the officers of the State
but as this question has been raised in other
districts and a great DIAL of annoyance has
been caused to the officers of the general
government by reason of it, he desires that
this question shall be finally and conclusively
settled, so far as the courts of the federal
government are concerned, as quickly rs
possible that both he and his subordinate Of
ficers may know their duties aud perform
them.
The Court-The reason given by the wit
ness and also bv the learned district attorney
in reference to the interference with and OBJ
structon of the business of the government,
seem to me hardly to have weight in fact. l
have never been informed during the last
eighteen wears that the business of the ma.
tional government has ever been required to
halt because deputy collector had been
compelled by the court to take fifteen min
utes of his time to make certified copy
showing certain material facts inv 0lved in an
issue upon trial in court And l cannot
quite understand why this urgency of gov
ernment business is pressed upon US at this
iuncture | certainly fad no novel sueges'
lions made either by the witness or the dis
trict attorney. The wi n IS j. amenable to
the jurisdiction of this court. He is a citizen
of the State Thete has been some sugges
,;,, r,.da that the county attorney has al